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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The above results were reviewed and recommended by the Audit Committee, at its meeting held on August 11, 2023 for approval by the board and these results were approved and taken on record at the meeting of Board of Directors of the Company held on that date and subjected to limited review by the statutory auditors.      2. These financial results have been prepared in accordance with the recognition and measurement principles under Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India.      3. The company is in the business of manufacturing and selling Auto rickshaws in domestic and overseas market and therefore, the company's business falls within a single business segment of manufacturing and selling Auto rickshaws only in accordance with IND AS 108 - Operating Segments.      4. Other income includes following :-  As per Notes in PDF File      5. Company has issued 58,08,080 warrants convertible into equal number of equity share of face value of Rs. 5/- at an issue price of Rs. 198/- per warrant ( warrant subscription price was Rs. 49.5/- per warrant and warrant exercise Price was of Rs. 148.5/- Per warrant totalling to Rs. 198/- per warrant)    Out of the above warrants 19,36,027 equity share were alloted against warrant on 15th March, 2023.     Further, on 26th June 2023, Company has received Rs. 3,225 lacs (i.e. Rs. 148.5/- per warrant) against which 21,71,717 shares warrant were converted into equity shares having face value of Rs. 5/- per share at a price of Rs.198/- per share.      6. Company has foreclosed it's term loan out of funds received for conversion of warrants into equity shares.      7. The figures for the quarter ended on 31st March,2023 are the balancing figures between the audited figures in respect of the full financial year and year to date figures upto the third quarter of the relevant financial year, which were subjected to limited review.      8. Figures relating to corresponding/previous periods have been regrouped/reclassified wherever necessary to confirm to current period figures.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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<in-bse-fin:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneItemsThatWillNotBeReclassifiedToProfitAndLoss01D">Other comprehensive income</in-bse-fin:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss>
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